Identifying and Ranking Factors Affecting Earnings Response Coefficient
سال انتشار: 1401
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 262
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شناسه ملی سند علمی:
JR_IJAAF-6-3_002
تاریخ نمایه سازی: 1 تیر 1401
چکیده مقاله:
One of the most critical questions after financial statements is why market responses differ from companies with almost similar statements. This research aims to answer this question by identifying factors affecting the earnings response coefficient. In this research, all of these factors were identified, classified, and ranked for the first time in Iran. The researchers carried out the research using Fuzzy Delphi in two phases, and Shannon's Entropy was done. The cross-sectional method was used, and the data were collected over several weeks. The statistical population included ۴۰ experts who have been active in the Iranian capital market for many years. The results revealed that ۴۶ factors directly influence the earnings response coefficient in Iran. Finally, these factors were classified into five categories: the company’s financial features and financial reporting, the company’s market share, auditing quality, corporate governance, and environmental factors, then ranked with the aid of Shannon’s Entropy.
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نویسندگان
Seyed Mohsen Mousavi
accounting department, Islamic Azad University, Kashan Branch, Kashan, Iran.
Meysam Arabzadeh
Department of Accounting, Kashan Branch, Islamic Azad University, Kashan,Iran
Mohamad Alipoor
accounting department, Islamic Azad University, Khalkhal Branch, Khalkhal, Iran
Omid Faraji
faculty of management and accounting, University of Tehran, College of Farabi, Qom, Iran
Aliakbar Farzinfar
accounting department, Islamic Azad University, Kashan Branch, Kashan, Iran